After retiring from working in the high-tech industry, Albert Forges borrowed $77,000 and started a cottage rental business on June 1, 2021. The trial balance for Bramble Cottages on August 31, 2021 is as follows:

Bramble Cottages Unadjusted Trial Balance August 31, 2021
		Debit		Credit
Cash		$5,000
Prepaid Insurance		3,500
Supplies		2,000
Land		20,000
Buildings		139,000
Furniture		14,000
Accounts Payable				$4,300
Unearned Revenue				4,900
Notes Payable				77,000
A. Forges, Capital				88,000
A. Forges, Drawings		5,200
Rent Revenue				75,200
Salaries Expense		48,000
Utilities Expense		9,400
Repairs Expense		3,300
		$249,400		$249,400

Other data:

1.		The balance in Prepaid Insurance is a one-year premium paid on June 1, 2021.
2.		A count on August 31 shows $500 of supplies on hand.
3.		Annual depreciation for buildings is based on a 25-year useful life.
4.		Annual depreciation for furniture based on a 10-year useful life.
5.		Unearned Revenue of $3,700 for rent was earned prior to August 31.
6.		Salaries of $420 were unpaid at August 31.
7.		Rent revenue of $910 were due from tenants at August 31. (Use Accounts Receivable.)
8.		The note payable interest rate is 6% per year.

(a)

Journalize the adjusting entries on August 31 for the three-month period June 1 to August 31. (Round answers to 0 decimal places, e.g. 152. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

No.		Date	Account Titles and Explanation	Debit	Credit
1.		Aug. 31
2.		Aug. 31
3.		Aug. 31
4.		Aug. 31
5.		Aug. 31
6.		Aug. 31
7.		Aug. 31
8.		Aug. 31